M/s BOOKWATER TECH PRIVATE LIMITED

1.Supply of raw water falls under exempt goods under GST. Does raw water that is supplied through tankers through the Bookwater platform come under exempted goods as well?

2. Does the supplier of water through tankers come under supply of raw water or under transport services?

3. Does Bookwater have to withhold any tax-GST TCS 1% from the suppliers before making payments for the supply of raw water through our platform?

4. Is the supplier making raw water sale is required to register under GST since they are transacting through an e commerce operator?

5. Does Sewage Evacuation come under 18% GST? If yes, most individual sewage tanker operators have turnover less than 20lakhs per annum. Since we are not billing the customer directly and are only billing on behalf of the supplier, will the exemption limit of Rs.20Lakhs per annum be applicable to suppliers individually?

6. Consequently, is GST Registration applicable for all suppliers through the Bookwater platform or only applicable for those suppliers who have a turnover over 20Lakhs?

7. Does Bookwater have to withhold any tax (GST TCS 1% applicability) from the suppliers before making payments since the supplies have been made through our digital platform and we also deduct our charges for our services rendered before making payments?

States/UT
Order No. & Date
TN/42/ARA/2021 Dated 30.11.2021
Order date
30-11-21
Category
97(2)(e)
Year